New Year's at Applebee's: $375 per person

You now have less than a day to make your New Year's Eve plans. For lots of people there's not much to plan -- those that like to avoid crowds, they'll be watching the ball drop in Manhattan from the comfort of their couch.

But if you want to watch the ball drop in person, the Applebee's in Times Square has a deal for you: $375 gets you into the restaurant, with an open bar and a buffet.

If spending New Year's at an Applebee's surrounded by lots of drunk people isn't your idea of a good time, perhaps you'd like the $85 four-course dinner at 80 Thoreau in Concord, Mass. It starts with foie gras torchon and duck prosciutto, a departure from the normal menu.

"This is set up more like a tasting-menu style," says Vincent Vella, the maîtres d' and co-owner of 80 Thoreau.

This is a big New Year's for restaurants, says David Adler, the CEO of Biz Bash media.

"There are a lot of people going out for New Year's Eve, especially because this is such a long holiday week," he says. The proliferation of foodie culture has made New Year's a night for chefs to showcase their talents, he adds. And because it's a special night, people will spend a little more than they normally would.

"If you want to have a wonderful party on a boat, then come to Windridge and you will get just exactly what your dreams are all about," says Kathleen Windridge, the owner of the yacht.

She normally rents it for private parties and corporate events. The New Year's tickets are $175 for a four-hour cruise, with open bar and a buffet.

"We finished being sold out today. So we are very, very fortunate," says Windridge.

New Year's is also a night for non-profits to raise money through charity events. In Los Angeles, Ron Lynch, a comedian and voice on the TV show "Bob's Burgers," is hosting a live show at the Steve Allen Theater, a portion of the proceeds going to the non-profit Trepany House.

"It's only $20," he says. "We tried to make it as cheap as possible and still try to make a little money."